Description updated by @tkajtoch

Describe the bug

My bundler reports warnings related to source map files being unable to resolve. @elastic/eui-theme-borealis and @elastic/eui-theme-common ship with distribution files that include the //# sourceMappingURL=[...] comment, however, the source map files they point to are not included in published packages.

Impact and severity

There's no end-user impact caused by this. It creates a jarring developer experience by seeing these warnings pop up.

Environment and versions

• EUI version: 102.2.0
• React version: 18.0
• Kibana version (if applicable): N/A
• Browser: N/A
• Operating System: N/A

To Reproduce

1. Create a sample application using create-react-app
2. Add @elastic/eui and @elastic/eui-theme-borealis as dependencies
3. Setup EUI with the Borealis theme and notice the warnings to appear when building the app

Expected behavior

There should be no source map warnings